Transurethral resection of the external sphincter was done at the 12 o'clock position 61 times in 60 men. There was a 2.8 percent incidence of postoperative impotence and a 75 percent cure of vesicoureteral reflux but there was only a 65 percent success rate of decreasing post-voiding residual urine after 6 months. The techniques and applications of the procedure are discussed.